A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 16 PAYG instalments consequential amendments
Income Tax Assessment Act 1936
7 After section 161A
Insert:
161AA Contents of returns of full self-assessment taxpayers
A full self-assessment taxpayer must, in a return for a year of income, specify:
(a) its taxable income or its net income for that year of income; and
(b) the amount (if any) of the tax payable on that taxable income or net income; and
(c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income.
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